U.S. Internal Revenue Service Instructions for 2011 Form 990 Schedule H, Hospital Community Benefit

January 17, 2012
Non-profit hospitals are required to report the percentage of revenue spent to provide community benefit to the U.S. Internal Revenue Service (IRS) in two parts—Part I: the cost of providing free or discounted medical care to patients unable to pay and Part II: the cost of supporting community-building activities—augmented by Part III: the hospital’s combined bad debt expense and costs of serving Medicare patients. This document provides specific guidance on what costs are included in each part and how community benefit is calculated.
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